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Equity: Jurnal Akuntansi
Published by Universitas Bhayangkara Surabaya
ISSN : -     EISSN : 27747204     DOI : http://doi.org/10.46821/equity
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Equity: Jurnal Akuntansi merupakan jurnal elektronik yang berisikan artikel ilmiah, hasil penelitian dan pengabdian masyarakat dalam bidang ekonomi akuntansi. Jurnal ini diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Surabaya. Equity: Jurnal Akuntansi Terbit secara berkala dengan volume dan jumlah terbit yang luas. Mempromosikan segala karya ilmiah yang dihasilkan dengan pendekatan ilmu pengetahuan, teknologi dan seni (ipteks) berbasis ilmu akuntansi secara berkelanjutan. Cakupan keilmuan yang didukung adalah lebih kepada konsentrasi ilmu akuntansi keuangan dan auditing, akuntansi perpajakan dan sistem informasi akuntansi, serta pemberdayaan masyarakat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 1: September 2024" : 5 Documents clear
The Effect of System Quality and Information Quality on System User Satisfaction Accounting Information Mendrofa, Meliana; Hastuti, Sri
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.510

Abstract

This study aims to examine the effect of system quality and information quality on user satisfaction in the study of Fremilt Thai Tea outlet employees in Yogyakarta. This study uses a quantitative approach collected through primary data in the form of questionnaires distributed to respondents. The sampling method uses consideration from the researcher, so that 45 respondents are obtained, namely the total employees at the Fremilt Thai Tea outlet. The analysis technique in this study uses multiple linear regression analysis through SPSS 26 software. The results of this study indicate that 1) system quality affects user satisfaction, 2) information quality has no effect on user satisfaction.
Regional Financial Analysis and Strategy to Increase Regional Revenue Al Finna, Siti Tahta; Lutfillah, Novrida Qudsi; Ernawati, Widi Dwi
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.511

Abstract

This study analyzes the regional financial performance and revenue enhancement strategies of the Regional Finance Agency of Trenggalek Regency for the period 2019-2023. Qualitative methods were used with analysis techniques including revenue budget variance analysis, regional original revenue (PAD) effectiveness ratio, regional financial efficiency ratio, and expenditure efficiency ratio. The results showed that the regional financial analysis in 2019-2023 in BKD Trenggalek Regency with the results of (1) revenue realization exceeds the budget target, indicating good budget performance; (2) PAD effectiveness is quite good, although some targets are not achieved; (3) regional financial efficiency is still low due to high regional expenditure; (4) expenditure efficiency is generally achieved with a ratio below 100%; (5) revenue enhancement strategies are implemented through intensification and extensification.
Comparison of Performance and Best Choice of Investment Instruments: A Study from Indonesia Putri, Amelia Ivanka; Lutfillah, Novrida Qudsi; Djuharni, Darti
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.513

Abstract

This research is based on the phenomenon of new investment trends by looking for which investment instrument is the best of four instruments, namely Antam Gold, LQ45 Shares, Reksa Dana, and Bitcoin Cryptocurrency. The research method used is a quantitative method with a comparative descriptive research type. The Sharpe, Treynor and Jensen index approaches are used to evaluate the performance of four investment instruments. the total sample size is 192 data. The results showed that LQ45 stocks produced the best performance during the Covid-19 pandemic. This condition is because LQ45 stocks can generate returns that are greater than the risk. The high return generated by LQ45 stocks even during the covid-19 pandemic was due to sectors that actually strengthened during the covid-19 pandemic. In addition, LQ45 stocks consist of stocks from the most liquid companies and have the largest market capitalisation so that these companies are resistant to crises.
Determinants of Accounting Students' Perceptions of Earnings Management Practices with the Level of Ethical Knowledge Rinaia, Syafia; Jurana, Jurana; Din, Muhammad; Paranoan, Selmita
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.515

Abstract

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The research was conducted on accounting students at Tadulako University from July to September 2023 with a sample size of 267, with PLS analysis. The research results prove that the influence of idealism has no effect on accounting students' perceptions regarding earnings management practices. Relativism has a positive effect on accounting students' perceptions regarding earnings management practices. The level of ethical knowledge strengthens the influence of idealism and relativism on accounting students' perceptions regarding earnings management practices. Idealism and relativism have a positive simultaneous effect on students' perceptions regarding earnings management practices. Therefore, the results of this research can be used as a reference for academics so that in the learning process they can incorporate ethical values into each lesson and conduct case study discussions regarding accounting scandals that occurred.
The Du Pont System in Measuring Financial Performance in The Food and Beverage Company Sub-Sector Kurniawati, Nanda; Mahsina, Mahsina; Masyhad, Mashyad
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.550

Abstract

This study aims to determine the assessment of financial performance in the food and beverage company sub-sector listed on the IDX for the 2020-2023 period using the du pont system analysis This research is descriptive research with a qualitative approach. The approach in this study uses a comprehensive du pont system financial ratio. The results of this study indicate that the Du Pont System analysis in the food and beverage company sub-sector for the 2020-2023 period has poor financial performance because the ROE and ROI values fluctuate. Based on the results of the ratio using the du pont system analysis, the comparison of the financial performance of the food and beverage company sub-sector for the 2020-2023 period calculated using NPM, TATO, EM, ROI, ROE ate the best results at PT Multi Bintang Indonesia Tbk. While the year that has poor financial performance is at PT Sentra Food Indonesia Tbk.

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